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TMI BlogKerala Goods and Services Tax (Eighth Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... S. R. O. No. 938/2018 - In exercise of the powers conferred by section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala hereby make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017, by notification issued under G. O. (P) No. 79/2017/TAXES dated 30th June, and published as S. R. O. No. 377/2017 in the Ke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017/TAXES dated 15th November, 2017 and published as S. R. O. No. 740/2017 in the Kerala Gazette Extraordinary No. 2515 dated 15th November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G. S. R. 1321(E), dated the 23rd October, 2017; or (b) availed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e shall be substituted, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have (a) received supplies on which the benefit of the notification issued under G. O. (P) No. 161/2017/TAXES dated 15th November, 2017 and published as S. R. O. No. 737/2017 in the Kerala Gazette Extraordinary No. 2512 dated 15th November, 2017 exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G. S. R. 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme. . By order of the Governor, Venugopal, P., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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